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Hadri Kusuma, Diana Farida
Pág. 29 - 40
This research aims to analyze factors determining the likelihood of auditor switching. The populations in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2017. The type of data collected in this research was...
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Novi Darmayanti
Pág. 237 - 248
The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switching auditors leads to the various ...
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Totok Budisantoso,Rahmawati Rahmawati,Bandi Bandi,Agung Nur Probohudono
Pág. 530 - 540
Objective of this research is to examine moderating effect of audit opinion accuracy on relationship between corporate governance and downward auditor switching in five countries of Association of Southeast Asian Nations (ASEAN) region. Sample of this re...
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Shamharir Abidin,Ishaku Vandi Ishaya,Mohamad Naimi M-Nor
Pág. 77 - 80
The purpose of this study is to examine the association between corporate governance and the propensity of auditor switching. In particular, the study seeks to investigate whether board independence and Chairman-CEO duality, influence the auditor-client ...
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Charles P. Cullinan, Hui Du
Considerable realignment in the audit market occurred in the wake of the Sarbanes-Oxley Act of 2002, with many clients switching from a Big 4 to a non-Big 4 auditor. We examine a sample of 212 former Big 4 clients who switched to either a mid-sized audit...
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